IASB : Changes to the accounting for post-employment benefits

16 June 2011
The International Accounting Standards Board IASB has announced that they have completed their project to improve the accounting for pensions and other benefits by issuing an amended version of IAS 19.

These amendments, which are intended to apply for accounting periods starting 1 January 2013 : though they can be adopted sooner by companies : will add to the disclosure and transparency of information on defined benefits plans and will also mark the end of the ‘corridor treatment’ option which previously permitted the deferral of recognition of gains and losses.

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Author: Martin Veasey
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